<div style="border:3px solid silver; width:300px;">
    <div id="container" style="background-color: blue;">
        <div style="float:left; background-color: green;">above</div>
        <div id="DIV" style="margin:30px 0; background-color:gold;">content</div>
        <div style="float:right; background-color: green;">below</div>
    </div>
</div>